4141.242
Public entities as employers.

(A)
On or after January 1, 1978, the state, its instrumentalities, its political
subdivisions and their instrumentalities, and any subdivision thereof as
defined in division (H) of this section and described in this section as public
entities, and Indian tribes as defined by section 4(e) of the "Indian
Self-Determination and Education Assistance Act," 88 Stat. 2204 (1975),
25 U.S.C.A.
450b(e) , shall pay to the
director of job and family services for deposit in the unemployment
compensation fund an amount in lieu of contributions equal to the full amount
of regular benefits, and the amount of extended benefits chargeable under the
terms of section
4141.301 of the Revised Code, from
that fund that is attributable to service in the employ of the public entity or
Indian tribe, under the same terms and conditions as required of nonprofit
organizations electing reimbursing status under section
4141.241 of the Revised Code;
unless the public entity or Indian tribe elects to pay contributions under
section 4141.25 of the Revised Code, under
the following conditions:

(1)
Any
public entity or Indian tribe may elect, after December 31, 1977, to become
liable for contribution payments, as set forth in section
4141.25 of the Revised Code, for a
period of not less than two calendar years by filing with the director a
written notice of its election.

(2)
The effective date of the election to pay contributions shall be the first day
of the first calendar quarter after the election is approved by the director
and which is at least thirty days after the election notice was received.

(B)
No
surety bond shall be required of any reimbursing public entity or Indian tribe,
as is required of nonprofit organizations under division (C) of section
4141.241 of the Revised Code. Any
public entity or Indian tribe, either reimbursing or contributory, shall, if it
becomes delinquent in the payment of reimbursements, contributions, forfeiture,
or interest, be subject to the same terms and the same collection procedures as
are set forth for reimbursing employers under division (B) of section
4141.241 of the Revised Code; and
as set forth for contributory employers under this chapter except as provided
under division (D) of this section.

(C)
The state of Ohio account and the accounts and subaccounts of its
instrumentalities, as defined in divisions (H)(1)(a) and (b) of this section,
shall be administered by the director of administrative services, in
coordination with the director of job and family services in accordance with
the terms and conditions of this chapter, regarding the determination and
payment of benefits attributable to service with the state or its
instrumentalities. In this capacity, the director of administrative services
shall maintain any necessary accounts and subaccounts for the various agencies
and departments of the state and, through the director of budget and
management, apportion among the various state entities, and collect, the costs
of unemployment benefits, as billed by the director of job and family services,
except that any of the individual agencies and departments for which such
accounts and subaccounts are maintained may, with the concurrence of the
director of administrative services and the director of job and family
services, be designated to receive billings directly from the director of job
and family services and make payment in response to such billings directly to
the director of job and family services. Any moneys paid directly under this
division and collected by the director of administrative services shall be
forwarded to the director of job and family services for deposit in the fund
established by division (A) of section
4141.09 of the Revised Code, and
shall be credited to the accounts of the state and its instrumentalities.

(D)
The
accounts of the various local subdivisions, their instrumentalities, and Indian
tribes shall be administered by appropriate officials, as designated to the
director of job and family services when the accounts are established.

(E)
Two or
more reimbursing public entities or Indian tribes may file a joint application
to the director of job and family services for the establishment of a group
account, for the purpose of sharing the cost of benefits attributable to
service with the public entities or Indian tribes, under the conditions
provided for nonprofit organizations under division (D) of section
4141.241 of the Revised Code.

(F)
Two or
more public entities or Indian tribes that have elected to pay contributions
may apply for a common rate under division (J) of section
4141.24 of the Revised Code. Clear
authority, resolution, or ordinance for combining must be presented with the
application requesting the common rate status. Applications must be filed by
the first day of October of any year, to be effective for the following
calendar year.

(G)
A public
entity or Indian tribe, either reimbursing or one electing to pay
contributions, shall be liable for the full amount of any regular benefits paid
that are attributable to service in the employ of the public entity or Indian
tribe during the base period of a benefit claim, and any extended benefits paid
based on service as provided in divisions (I)(1)(b) and
(1)(c) of section
4141.301 of the Revised Code.
Where a public entity or Indian tribe has changed from a reimbursing status to
a contributory status, during the base period of the benefit claim, then the
benefit charges attributable to service with the reimbursement account shall be
charged to the reimbursement account; and, the charges attributable to the
contributory account shall be charged to that account. The same rule shall be
applicable to situations where a contributory public entity or Indian tribe has
changed to a reimbursing status during the base period of a benefit claim.

(1)
For the purposes of establishing employer
status and accounts for the state and its instrumentalities, its political
subdivisions and their instrumentalities, a separate account shall be
established and maintained for:

(a)
The state, including therein the legislative and executive branches, as defined
in Articles II and III of the Ohio Constitution, and the Ohio supreme court;

(e)
Any jointly owned instrumentality of more than one of the public entities
described in this division, or any jointly owned instrumentality of any such
public entities and one or more other states or political subdivisions thereof.

(2)
For the
purposes of this chapter, the separate accounts, established by this division,
shall be described as "public entity accounts."

(I)
An Indian tribe may elect to make payments in lieu of contributions as allowed
with respect to governmental entities under this section. An Indian tribe may
make a separate election for itself and each subdivision, subsidiary, or
business enterprise wholly owned by the Indian tribe. The director shall
immediately notify the United States internal revenue service and the United
States department of labor if an Indian tribe fails to make payments required
under this section and fails to pay any forfeitures, interest, or penalties due
within ninety days of receiving a delinquency notice in accordance with rules
prescribed by the director.

(J)
The director of job and family services, in accordance with any rules that the
director may prescribe, shall notify each public entity and Indian tribe of any
determination which the director may make of its status as an employer and of
the effective date of any election which it makes and of any termination of the
election. Any determinations are subject to reconsideration, appeal, and review
in accordance with sections
4141.26 and
4141.28 of the Revised Code.